Durham Company uses a responsibility reporting system. It has divisions in Denver, Seattle, and San Diego. Each division has three production departments: Cutting Shaping, and Finishing The responsibility for each department rests with a manager who reports to the division production manager. Each division manager reports to the vice president of production. There are also vice presidents for marketing and finance. All vice presidents report to the president. In January 2020, controllable actual and budget manufacturing overhead cost data for the departments and divisions were as shown below. Manufacturing Overhead Actual Budget Individual costs-Cutting Department-Seattle Indirect labor $73,000 $70,000 Indirect materials 47,900 46,000 Maintenance 20,500 18,000 Utilities 20,100 17,000 Supervision 22,000 20,000 $183,500 $171,000 Total costs Shaping Department-Seattle $158,000 $148,000 Finishing Department-Seattle 210,000 205,000 Denver division 678,000 673,000 San Diego division 722,000 715,000 Additional overhead costs were incurred as follows: Seattle division production manager-actual costs $52.500, budget $51,000; vice president of production-actual costs $65,000, budget $64.000; president-actual costs $76.400. budget $74,200. These expenses are not allocated. The vice presidents who report to the president, other than the vice president of production, had the following expenses. Vice President Actual Budget Marketing $133,600 $130,000 Finance 109,000 104,000Prepare the Manufacturing overhead-Seattle division manager responsibility report. To Division Production Manager-Seattle Controllable Costs: Budget Actual Seattle Division Departments: Total toPrepare the Manufacturing overheadSeattle division manager responSibility report. Honl: January Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable $ $ v $ $ v